Austria non-resident conference organisers VAT 2012 change

Mon 28th Nov 2011

With effect from 1st January 2012, the VAT rules will change for non-Austrian Conference Organisers staging events in Austria. Up until now, foreign organisers issued invoices under Art.19 UStG 1994. Where Conference Delegate Admission Fees were invoiced to tax-registered businesses, zero Austrian VAT was charged. It did not matter whether the business being invoiced was a resident Austrian business, an EU business or a non-EU business. Under the tax law, the liability for reporting lay with the recipient.

Because of the complexity of this system and the potential liabilities, the Austrian tax office supported by AbgÄG 2011, have changed the rules. Instead of the invoice recipients being the taxable entities, the foreign organiser is now responsible. Foreign organisers must for 2012 events, invoice all participants, private or business, and of EU, non-EU, Austrian origin, with Austrian VAT.

Conference organisers will require to VAT register in Austria in order to account for the VAT on sales and to enable them to recover the VAT suffered on their expenses.